Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
119 Subsection 82KH(1) (paragraph (f) of the definition of relevant expenditure)
Omit “of the Income Tax Assessment Act 1997 or section 63 of this Act”, substitute “or section 25-35 of the Income Tax Assessment Act 1997”.
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